Clause 2, Assam Agricultural Income-tax (Statement of tax deducted Control) Order, 2009 [S90-X1F]
As at 7 September 2026. In force from 14 January 2009.
Definitions.—In this Order, unless the context otherwise requires,— (a) "Act" means the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939); (b) "payer of dividend" means a person carrying on the distribution of dividends; (c) "challan" means a challan received, held or disposed of by a payer of dividend in the course of the distribution of dividends; (d) "Form 26AS" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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